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2009 (3) TMI 430 - AT - Service TaxPenalty- Assessee paid service tax liability initially through service tax credit subsequently, on being pointed out by revenue that credit could be utilized only for output services, assessee paid service tax in cash, since it was not providing output services. Equal amount of penalty was imposed and interest was also demanded from assessee. Commissioner (Appeals) held that payment through Cenvat Credit was also a normal and accepted mode of payment of duty and, therefore, it could not be said that there was a delay on part of assessee and that no benefit had been derived by the assessee. Accordingly, he set aside demand for interest and penalty. Held that uphold the order of Commissioner (Appeals)
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